Opinion
36894-21
03-15-2022
Jessica Lynn Whisenand & John David Whisenand Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 6, 2021, petitioners filed the Petition to commence the above-docketed matter but did not pay the Court's $60.00 filing fee. On March 14, 2022, respondent filed an Answer to the Petition.
Upon review of the record, the Court notes that the pleadings do not appear to include a complete copy of the notice of deficiency upon which this case is based. The Court's filing fee in this case remains unpaid.
The foregoing considered, it is
ORDERED that, on or before April 14, 2022, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that, on or before April 29, 2022, petitioners shall pay the Court's $60.00 filing fee. Waiver of the Court's filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Failure to pay the filing fee (or submit an Application for Waiver of Filing Fee) as directed by this Order may result in the dismissal of this case.